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1. Non-lapsing appropriations are authorities to spend money that do not expire after March 31 year-end.
2. DFO joined the pilot in 2007.
3. Questions related to success were derived directly from the pilot project logic model presented.
4. Note that this evaluation was designed prior to the Secretariat's revised Policy on Evaluation, which took effect on April 1, 2009. In the new policy, the issues of implementation and design, success and alternatives, and best practices and lessons learned fall under the evaluation issue of "performance."
5. Responses to this question tended to relate more to lessons learned and are therefore included in that section.
6. It became apparent through the conduct of multiple key informant interviews that the NLA mechanism is basically a cash management mechanism to permit funds that would otherwise lapse in one fiscal year to be carried forward into the following fiscal year.
7. Mechanism to Simulate Two-Year Non-lapsing Capital (February 11, 2009)
8. The pilot project was designed to simulate non-lapsing rolling forward two-year capital appropriations. Departments participating in this pilot from the current fiscal year to the following fiscal year were given the opportunity to carry forward 100% of their unexpended capital vote appropriations. Objectives were the following: i) improved overall effectiveness of capital spending; ii) longer-term, more strategic investment approaches; iii) ability to respond to recommendations from the OAG regarding accrual accounting.
9. The pilot project was designed to simulate non-lapsing rolling forward two-year capital appropriations. Departments participating in this pilot from the current fiscal year to the following fiscal year were given the opportunity to carry forward 100% of their unexpended capital vote appropriations. Objectives were the following: i) improved overall effectiveness of capital spending; ii) longer-term, more strategic investment approaches; iii) ability to respond to recommendations from the OAG regarding accrual accounting.